| 書目名稱 | Institutional Change and Performativity | | 副標(biāo)題 | The Impact of Global | | 編輯 | Noriaki Okamoto | | 視頻video | http://file.papertrans.cn/468/467968/467968.mp4 | | 概述 | Contributes to the growing literature in critical finance studies.In-depth case study of one country explores how institutional reality is constructed in accounting institutions.Presents a qualitative | | 圖書封面 |  | | 描述 | .This book analyzes the recent development of accounting in Japan from an interdisciplinary perspective, focusing specifically on how institutional reality is constructed. Integrating theoretical perspectives from institutional economics and performativity studies, the book creates a framework to systematically explain institutional changes and dynamics against a backdrop of increasing globalization and financialization..The first part of the book connects Searlean theories of institutional reality and social ontology with studies in performativity, particularly its linguistic aspects, to show how collectively accepted social norms can performatively shape institutions. The second section explores how these patterns can be uniquely traced in the recent history of Japan’s financial accounting standards and institutions, in particular how globalization, financialization, fair value accounting and a shareholder-value primacy form of corporate governance have prevailed. It also explores the establishment of the International Accounting Standards Board (IASB) and the increasing global convergence of accounting standards. The book argues that multiple collectively accepted performative n | | 出版日期 | Book 2024 | | 關(guān)鍵詞 | corporate governance; Japanese accounting; globalization; financialization; institutional change; perform | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-031-53393-8 | | isbn_softcover | 978-3-031-53395-2 | | isbn_ebook | 978-3-031-53393-8 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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